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Finance Act 2016

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This is the original version (as it was originally enacted).

120General interpretation

(1)In this Part (except where the contrary is indicated, expressly or by implication), expressions which are also used in Part 1 of the Contributions and Benefits Act have the same meaning as in that Part.

(2)In this Part—

  • “charity” has the meaning given by section 102(17) and (18);

  • the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “company” has the meaning given by section 101(18);

  • “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 or (as the case requires) the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

  • HMRC” means Her Majesty’s Revenue and Customs;

  • “tax year” means the 12 months beginning with 6 April in 2017 or any subsequent year;

  • “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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